{"data":{"id":616,"url":"https:\/\/repo.xbbh.net\/items\/616","status":"published","type":"thesis","title":"PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN\n\n(Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang tercatat dalam BEI Periode 2014-2017)","title_alt":null,"abstract":"Kinerja Keuangan merupakan alat pengukur kemampuan perusahaan dalam menghasilkan keuntungan. Faktor-faktor yang mempengaruhi kinerja keuangan diantaranya ialah Intellectual Capital dan Corporate Social Responsibility Disclosure (CSRD).\n\nStudi kasus pada perusahaan sektor industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif. Populasi dalam penelitian ini sebanyak 30 perusahaan. Sampel penelitian yang diperoleh sebanyak 10 perusahaan dengan menggunakan   teknik   pengambilan   sampel   non   probability   sampling   berjenis purposive sampling. Analisis yang digunakan yaitu uji asumsi klasik, analisis regresi data panel, koefisien determinasi (    . Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji f.\n\nHasil penelitian ini secara parsial menunjukan bahwa variabel Intellectual Capital dan Corporate Social Responsibility Disclosure (CSRD) tidak berpengaruh signifikan terhadap kinerja keuangan. Sedangkan secara simultan Intellectual Capital dan Corporate Social Responsibility Disclosure (CSRD) berpengaruh signifikan terhadap kinerja keuangan (ROA) pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017.","abstract_alt":null,"creators":[{"role":"author","family_name":"Suhendra","given_name":"Asep","orcid":null,"national_id":"A1021511RB1113"},{"role":"advisor","family_name":"Fitriana","given_name":null,"orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata  Kunci  :  Intellectual  Capital","Corporate  Social  Responsibility  Disclosure","Kinerja Keuangan Perusahaan (ROA)"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Suhendra, Asep (2019) PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN\n\n(Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang tercatat dalam BEI Periode 2014-2017). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":1539492,"sha256":"8e72170a3be8e16a4ffd9b50f26734b17f468dd90def3d0e62ab2fc65edd8978","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/616\/files\/4045\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":1527202,"sha256":"cbfe18c99de584e04cd626cc3958c2a83e2e79e426ed91366ff85b1a7b384390","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/616\/files\/4046\/DAFTAR_ISI.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":1527139,"sha256":"38704f320862a412d55711bf87491bd32276b989b890fc4a687d84a5893c2748","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/616\/files\/4047\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-06-24T03:19:42+00:00","updated_at":"2026-10-31T06:40:19+00:00"}}